Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.

Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit fees